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March 13-15, 2000 <br />Boston, Massachusetts <br />Cosponsored by the <br />Northeast Public Power Association <br />f <br />! t <br />t yEd'6 za c aSC;o r , <br />This popular APPA accounting course highlights the <br />development of a utility accounting system compatible <br />with Federal Energy Regulatory Commission (FERC) <br />guidelines. The course examines accounting theory, role <br />of accounting in public utilities, FERC accounting <br />procedures, uniform systems of accounts, and utility <br />accounting subsystems. Other topics include: <br />• Accounting for operating revenue and expenses <br />■ Continuing property record function <br />• Work order systems <br />• Utility property and plant accounting <br />• Introduction to utility depreciation <br />• Applicability of generally accepted accounting <br />principles to public utilities <br />• Financial statement structure <br />• Capital and expense loading <br />■ Productivity measurements <br />• Long-range financial planning <br />This course is designed for personnel new to utility <br />accounting practices or unfamiliar with the FERC <br />accounting structure. The program is applicable to <br />experienced accountants and accounting managers who; <br />want to enhance their knowledge of utility accounting <br />practices. <br />Course Schwulematerials <br />CEUs-1.75/CPEs-21.0/PDtts-17.5' <br />rC£Us and PDHs subject to change based on final agenda) <br />risttrta� <br />Martin Coe is a partner in the public accounting firm of <br />Coe & Associates. Coe also teaches upper-level <br />accounting courses for Western Illinois university. He <br />has held several accounting management positions for <br />private and public power companies including serving as <br />the chief financial manager for Rochelle Utilities in <br />Rochelle, Illinois. Coe has extensive experience in the <br />areas of accounting, finance, auditing, customer service, <br />cost of service, rate design, and information technology. <br />He holds a BA in accounting and an NLBA from St. <br />Ambrose University. Coe is a licensed certified public <br />accountant and a certified information systems auditor. <br />Ken Alberts, formerly the general manager of Cedar Falls <br />Utilities in Iowa, is the director of administrative services <br />for the City of Rochelle in Illinois. He is also president of <br />the consulting firm Utility Management Consultants. <br />Alberts has served as chairman of APPA's accounting, <br />finance, rates and information systems section and as <br />president of the local chapter of the National Association <br />of Accountants. He has also served as a board member of <br />the Iowa Association of Municipal Utilities and is <br />currently the chair of the Iowa Public Agency Investment <br />Trust board of directors. Alberts has taught public utility <br />accounting for APPA for 20 years. <br />This course is held 8:00 am. to 430 pm. on days one and two. The course adjourns at noon on the third day. Course manuals are <br />distributed at the registration table on site. A confirmation and course schedule will be mailed to you within seven days of <br />receipt of your registration form. If you do not hear from us, please call 202-467-2922. <br />